Skripsi

PENGARUH KEPEMILIKAN INSTITUSIONAL DAN PROFITABILITAS TERHADAP TAX AVOIDANCE DENGAN DEWAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI

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Penilaian

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The existence of the tax expense reduction activities by taking advantage of a tax regulation gap loopholes is called tax avoidance. Factors that can influence tax avoidance are institutional ownership, profitability, and independent commissioners. The purpose of this study is to empirically examine the direct effect of institutional ownership and profitability on tax avoidance, as well as the moderating effect of independent commissioners on the effect of institutional ownership and profitability on tax avoidance. This study uses purposive sampling on manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period, so as to get a sample of 92 companies. The results of Moderate Regression Analysis (MRA) show that institutional ownership has a positive effect on tax avoidance, profitability has a negative effect on tax avoidance, independent commissioners does not moderate the institutional relationship of ownership to tax avoidance, and independent commissioners strengthens the relationship of profitability to tax avoidance.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2207000164	T63037	T630372022	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T630372022

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya., 2022

Collation

xix, 87 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi Perpajakan
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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